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duty is thereby augmented ; ? the charge of certain pay. Chapter
ΧΧΙΙ. ments upon the Civil Contingencies Fund : ? a proposal to
Part I. repeal an existing drawback on the export of sugar, as it effected an increase of charge upon the importers who desired to export sugar; 8 a provision granting costs against the Crown or the revenue officers, and thereby imposing a
public charge ; 4 and petitions praying for compensation out Remission of the public revenues. Prior to 1875, it had been held of ad
that a proposal for the remission of statutory advances made
But this exemption no longer exists, because these advances
adation charges upon the public revenue, and upon the revenue of
therefore before clauses in a bill can be considered, which
Stamp Duties Bill, 1854, 109 ib. 455; Military Orphan Fund,
1866, 121 ib. 156, &c. 2 St. Alban's Inquiry Commission 154 H. D. 969 ; 151 H. D. 3 s. Bill, 1851.
1519. 3 120 O. J. 313.
10 Notice of an instruction to 4 166 H. D. 3 s. 1593.
extend the provisions of the Educas 81 C. J. 66; 83 ib. 212; 93 ib. tion (Scotland) (Sutherland and 586; 112 ib. 219; 119 ib. 177
Caithness) Bill (1875) to Scotland 6 Public Loans (Ireland) Remis generally, notice paper, 15th June, sion Bill, 1881.
1875, p. 1430; and of an instruction, Main Drainage (Metropolis) Local Taxation (Customs) Bill, Bill, 1858; Canada Railway Bill, 1890, to sanction the admission of 1867.
clauses empowering the treasury to • 1859, 114 C. J.55. 315; 1860, 115 make a loan, were on this account
Chapter tax? upon the people, unless such instruction receives the
Petitions for the creation of a charge.-In pursuance of Petitions, Procedure standing orders Nos. 66 and 67, a petition praying directly S. 0. 66, on peti.
67, Appentions, see or indirectly for an advance of public money ;? for com- dixi. p. 524.
pounding or relinquishing any debts due to, or other claims
No increase of sums demanded on behalf of the Crown.-As
commendaruled to be irregular. The words Instructions Finance Bill, 1894, general “ for an advance by way of loan to insert provisions altering the terms. from the treasury," were conse- composition duty, so as to make it quently withdrawn from the notice, correspond with the death duties p. 1575 of the notices, May, 1890. imposed by the bill, and Finance See also the Speaker's refusal to Bill, 1901, to substitute for the coal put the question on an instruction, duty other taxes and to put taxes Dublin Barracks Bill, 12th May, in the bill for which no preliminary 1892, 147 O. J. 243, and rulings on resolution had been agreed to, ruled instructions, Workmen (Compensa- out of order, 24 Parl. Deb. 4 s. 1218; tion for Accidents) Bill, 1897, and on 95 ib. 755. an instruction, Education (Scotland) : Captain Manby, 1823, 78 C. J. Bill, 1897, which proposed to repeal 261. 285; 90 ib. 42. 487. 507; 111 ib. a statutory limit of the amount of 247; 119 ib. 177. the education grant, 49 Parl, Deb. 375 ib. 167 ; 81 ib. 66; 83 ib. 212. 4 s. 1153; 51 ib. 641. On one occa- •81 ib. 353; 92 ib. 372 (Duke sion, the royal recommendation of Marlborough). was refused to an instruction : but 5 111 ib. 366. the refusal showed that the motion 673 ib. 157; 74 ib. 422; 87 ib. for the instruction should not have 571; 90 ib. 487; 104 ib. 223, &c. been proposed from the chair, 93 ? 90 ib. 136; 92 ib. 469. C. J. 204.
disregarded when the recommendation of the Crown is Chapter
without remarks which deserve careful consideration.? No pro
Responsibility of the Crown and Parliament regarding posal of
taxation.—The principle that the sanction of the Crown must except by a be given to every grant of money drawn from the public
revenue, applies equally to the taxation levied to provide
1 23 H. D. 199; 2 Walpole, Life of Spencer Perceval, 303.
2 293 H. D. 3 s. 53; 354 ib. 1898.
3 On the 14th March, 1844, Mr. Howard Elphinstone proposed a committee of the whole house to
Chapter by the house, except on the initiative of a minister, acting
or temporary tax for the service of the year; nor can a
of duties. of a bill framed to effect a reduction of duties, which would incidentally effect the increase of an existing duty, or the imposition of a new tax, although the aggrega te amount of imposition would be diminished by the provisions of the bill.
When a schedule of duties has been reported from a Duties not committee, and agreed to by the house, the committee treased by on the bill cannot increase such duties, nor add any committee
on the bill. articles not previously voted: but if the duties so voted are less than those payable under the existing law, it is competent for the committee on the bill to increase them, provided such increase be not in excess of the existing
duties. Reduction The house, accordingly, can make amendments which Reduction of public
of taxation, charges,
diminish the amount of a reduction of taxation, or postsee p. 572. none the day
pone the day when the reduction takes place, although
consider the Stamp Acts, with the view of imposing the same amount of probate duty on real estate as was paid on personal property. Objec
tion being taken, the Speaker observed on the irregularity of the proceedings, and the motion was withdrawn.
from taxation beyond the time voted by the preliminary Chapter
XXII. committee, and agreed to by the house." As a final illustration of the way in which the reduction
og in mhich the reduction Part I. of public charges is dealt with, it may be mentioned that, as a “ drawback”is a fiscal arrangement made to facilitate the exportation of goods liable to excise duties, and is so far an alleviation of taxation, a provision creating a “ draw- Bounties,
see p. 601. back” can be considered without recommendation from the Crown, or a preliminary committee resolution. Thus when, in 1857, resolutions affecting the sugar duties had been voted in the committee of ways and means, although those resolutions did not touch duties levied in the Isle of Man, the grant of a drawback upon sugar imported into the Isle of Man was inserted in the Customs Bill which was founded upon those resolutions. In like manner, when upon the consideration of the Lords' amendments to a bill which was designed to relieve the Consolidated Fund of charges to the amount of 20,0001., an amendment to the bill consequent upon a Lords' amendment, which limited the extent of that relief to 18,0001., was held to be admissible, as not imposing an addition to the existing
charge on the Consolidated Fund. Questions Doubts have been entertained whether, on the report of duties on stage of resolutions from a committee by which duties are report.
reduced, it is regular to propose any amendment by which such reductions would be negatived, or the amount of reduction diminished. It has been contended that such an amendment would, in effect, increase a charge upon the people, which cannot be done with the Speaker in the chair, even upon royal recommendation, and the resolution of a committee. But it is clear that, if the amendment were made, it would merely leave unchanged the duty existing by law, or would reduce it; and that the charge upon the people would not be increased. It would, indeed, be an anomalous form to report such resolutions to the house at all, unless the house could disagree to or amend them,
1 100 C. J. 206. See also proceedings on Sugar Bill, 1848, 103 ib. 853.
? 193 H. D. 3 s. 1887. 1920; see also n. 3, p. 581.